Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
P
425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0010
(a) Generally
425.0010 Catheters. The determination of whether or not the sale of a particular medical item is subject to tax is based on the use of the item. Accordingly, if a catheter is used in a manner coming within Regulation 1591.1(b)(4), the sale of the catheter is not subject to tax. 10/18/95. (Am. 2003–1).